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</html><description>The main changes to the International Standards on Auditing (ISA) were not superficial, since they include reforms designed to significantly improve audit reports for investors and other users of financial statements (banks, shareholders, customers, suppliers, the government sector, etc.). In the &#x201C;RULES RELATING TO THE REPORT OR OPINION OF THE CPA&#x201D; (sections 700 and 800 [&hellip;]</description></oembed>
